scholarly journals The effect of social and environmental disclosure on companies’ market value

2015 ◽  
Vol 19 (1) ◽  
pp. 61-84 ◽  
Author(s):  
Jocelyn Husser ◽  
Frédérique Evraert-Bardinet
Keyword(s):  
Market Value ◽  
Environmental Disclosure ◽  
Social And Environmental Disclosure ◽  
Short And Long Term ◽  
Corporate Social ◽  
Long Term Performance ◽  
Term Performance ◽  
The Relationship

The research looks at the relationship between market value, accounting fundamentals and companies’ Corporate Social Responsibility (CSR) and Sustainable Development (SD) disclosures for the years 2007-2008. This article uses social and environmental scores derived from a structural analysis chart based on 120 companies’ reports. The results show that investors measure a company’s short-term performance using information about the quality of the company’s environmental management. At the same time, a company’s social disclosure concerning the quality of employee management influences short and long-term performance.

CSR portfolio characteristics and performance outcomes: examining the impacts of CSR portfolio diversity and dynamism

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kyle Turner ◽  
Craig A. Turner ◽  
William H. Heise
Keyword(s):  
Firm Performance ◽  
Dynamic Range ◽  
Performance Outcomes ◽  
Short Term ◽  
Content Type ◽  
Short And Long Term ◽  
Long Term Performance ◽  
Term Performance ◽  
The Relationship

Purpose The purpose of this paper is to introduce and test a portfolio view of a firm’s corporate social responsibility (CSR) activities. Drawing from stakeholder theory and the dynamic capabilities literature, the authors introduce CSR portfolio diversity and dynamism as key portfolio characteristics that have differential impacts across short- and long-term performance contexts. Design/methodology/approach The study draws from the Kinder, Lydenberg and Domini database to examine CSR portfolio diversity and dynamism across seven dimensions of CSR activities. The authors test the direct and indirect relationships between CSR portfolio characteristics and both short- and long-term performance outcomes to assess the opportunities and challenges associated with managing a diverse and dynamic CSR portfolio. Findings The findings suggest that a diverse portfolio of CSR activities positively impacts long-term performance; however, CSR portfolio diversity yields negative performance outcomes in the short-term. The authors also find that CSR portfolio dynamism moderates the relationship between CSR level and firm performance, such that a dynamic portfolio of CSR positively moderates the relationship between a firm’s CSR level and long-term performance; however, it negatively moderates the relationship between CSR level and short-term performance. Originality/value This study integrates insights from the literature that examine the independent effects of individual CSR activities and the broader perspective that assesses the aggregated summation of CSR activities in relation to firm performance. By taking a portfolio perspective, the present study provides a unique integration of these two research streams to examine the performance implications of engaging in a diverse and dynamic range of CSR activities.

QUALITY OF LIFE PROBLEMS OF GYNECOLOGICAL CANCER PATIENTS

2017 ◽  
Vol 63 (3) ◽  
pp. 368-374
Author(s):  
Olga Churuksaeva ◽  
Larisa Kolomiets
Keyword(s):  
Quality Of Life ◽  
Gynecological Cancer ◽  
Social Aspects ◽  
Cancer Data ◽  
Life Problems ◽  
Anticancer Treatment ◽  
Short And Long Term ◽  
The Relationship

Due to improvements in short- and long-term clinical outcomes a study of quality of life is one of the most promising trends in oncology today. This review analyzes the published literature on problems dealing with quality of life of patients with gynecological cancer. Data on quality of life with respect to the extent of anticancer treatment as well as psychological and social aspects are presented. The relationship between quality of life and survival has been estimated.

scholarly journals Introduction

2018 ◽  
pp. xiv-24
Author(s):  
Douglas Cumming ◽  
Sofia Johan
Keyword(s):  
Initial Public Offerings ◽  
Service Providers ◽  
Investment Banks ◽  
Public Offerings ◽  
Reverse Mergers ◽  
Short And Long Term ◽  
Long Term Performance ◽  
Term Performance ◽  
Special Purpose Acquisition Companies

The worldwide landscape for raising firm capital from Initial Public Offerings (IPOs) has significantly evolved over the last few decades. This introductory chapter reviews more recent research on initial public offerings. The Oxford Handbook of IPOs comprises twenty-nine chapters from authors around the world. The chapters describe the economics of going public, short- and long-term performance of IPOs, regulation of IPOs, IPOs versus acquisitions, reverse mergers, special purpose acquisition companies, service providers including investment banks and auditors, venture capital funds, international differences in IPOs, and crowdfunding. The Introduction summarizes the chapters that appear in the Handbook and highlight research trends on topic.

Help us to help you

2019 ◽  
Vol 35 (10) ◽  
pp. 29-30
Keyword(s):  
Asia Pacific ◽  
Asia Pacific Region ◽  
Content Type ◽  
Pertinent Information ◽  
Short And Long Term ◽  
Long Term Performance ◽  
Performance Gains ◽  
Term Performance ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings Hotels in the Asia-Pacific region have yet to fully utilize social media to promote their CSR initiatives. This means there is huge potential for improved stakeholder engagement, leading to short- and long-term performance gains. Originality The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Rail Highway Grade Crossing Roughness Quantitative Measurement Using 3D Technology

2014 ◽  
Author(s):  
Teng (Alex) Wang ◽  
Reginald R. Souleyrette ◽  
Daniel Lau ◽  
Peng Xu
Keyword(s):  
Quantitative Method ◽  
Cost Effective ◽  
Actual Condition ◽  
Subjective Rating ◽  
3D Surface ◽  
Grade Crossing ◽  
Long Term Performance ◽  
Term Performance

Quality of surface is an important aspect affecting both the safety and the performance of at-grade rail-highway crossings. Roughness may increase the risk of crashes for both trains and automobiles. Varying grades in crossing profiles increase the likelihood of high-centered crossing collisions between train and truck [1]. The US DOT Railroad Highway Grade Crossing Handbook [2] suggests that rough surfaces could distract a driver’s attention from oncoming trains and that the unevenness of the crossing could result in a driver losing control of their vehicle resulting in a crash. No quantitative method currently exists to quickly and economically assess the condition of rail crossings in order to evaluate the long term performance of crossings and set a quantitative trigger for their rehabilitation. The conventional method to measure the surface of quality of crossings is based on expert judgment, whereby crossing surfaces are classified as poor, fair or good after an inspector visits and drives over the crossing. However, actual condition of the crossing could be different from the subjective rating. Poor condition rating crossings may not always present the most cost-effective locations for preventive maintenance to lower overall life-cycle costs. Conventional ratings may derive from driving a passenger car of pickup once over the crossing. Effects of various speed, on various vehicles (suspension), and at various places (laterally) cannot be determined or even estimated except at the smoothest of crossings. A quantifiable and extensible procedure is desired. With rapid advances in computer science, 3D sensing and imaging technologies, it seems logical that a cost-effective quantitative method could be developed to determine the need to rehabilitate rail crossings and assess long term performance. Fundamental to the quantification of crossing condition is the acquisition of an accurate 3D surface model of the crossing in its present state. This paper reports on the development of an accurate, low cost and readily deployable sensor capable of rapid collection of this 3D surface. The research is seen as a first step towards automating the crossing inspection process, ultimately leading to the quantification and estimation of future performance of rail crossing.

scholarly journals Policing as a performing art? The contradictory nature of contemporary police performance management

2017 ◽  
Vol 18 (3) ◽  
pp. 314-331 ◽  
Author(s):  
Jacques de Maillard ◽  
Stephen P Savage
Keyword(s):  
Performance Management ◽  
Police Performance ◽  
Empirical Examination ◽  
Police Organizations ◽  
Internal Procedures ◽  
Long Term Performance ◽  
Term Performance ◽  
Performing Art

Performance management in criminal justice organizations has become a prominent issue in many countries and has faced increasing criticisms by scholars and practitioners. In this regard it is important to examine empirically how performance frameworks work concretely. We do so through the empirical examination of ‘performance regimes’, that is, the sets of performance indicators, internal procedures, instruments and processes of internal accountability through which performance is defined, assessed and monitored work in police organizations. By using the categories of traditional (target-based, top–down and short-term) and advanced (processes, more deliberative and creative and long-term) performance regimes, we have charted a process of evolution illustrated by the experience of two police forces in England. We argue that police performance management is a contradictory and hybrid process containing elements of both traditional and advanced regimes and in constant flux between them. Problem-solving and a focus on the quality of processes coexist with cascading pressures, an emphasis on numerical targets and other features of more traditional regimes.

Doubly modifiable synapses: a model of short and long term auto-associative memory

1989 ◽  
Vol 238 (1291) ◽  
pp. 137-154 ◽  
Keyword(s):  
Long Term Memory ◽  
Short Term ◽  
High Quality ◽  
Stage Process ◽  
Short And Long Term ◽  
Associative Recall ◽  
Term Performance ◽  
Long Term Experience

Synapses that can be strengthened in temporary and persistent manners by two separate mechanisms are shown to have powerful advantages in neural networks that perform auto-associative recall and recognition. A multiplicative relation between the two weights allows the same set of connections to be used in a closely interactive way for short-term and long-term memory. Algorithms and simulations are described for the storage, consolidation and recall of patterns that have been presented only once to a network. With double modifiability, the short-term performance is dramatically improved, becoming almost independent of the amount of long-term experience. The high quality of short-term recall allows consolidation to take place, with benefits from the selection and optimization of long term engram s to take account of relations between stored patterns. Long-term capacity is greater than short-term capacity, with little or no deficit compared with that, obtained with singly modifiable synapses. Long-term recall requires special, simply implemented, procedures for increasing the temporary weights of the synapses being used to initiate recall. A consolidation algorithm is described for improving long-term recall when there is overlap between patterns. Confusional errors are reduced by strengthening the associations between non-overlapping elements in the patterns, in a two-stage process that has several of the characteristics of sleep.

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